Article 647 of the French General Tax Code
I. – Registration and land registration formalities are merged for deeds published in the real estate register and deeds relating to rights registered in the Mayotte land register, excluding the liens and mortgages mentioned in i of 1° of article 2521 of the Civil Code. The new formality is called the “merged formality”. Excluded from this system are: court decisions and deeds for which it is impossible to carry out…